https://www.taxtmi.com/caselaws?id=359903 The Tribunal ruled in favor of the appellant, classifying Anmol Coconut Oil under Chapter 15 of the CETA instead of Chapter 33. The Tribunal supported its decision by emphasizing that Board circulars are not binding if contrary to law. The appellant's refund claims were allowed based on the settled classification, with the Tribunal finding no unjust enrichment as the appellant paid duty under protest and did not pass on the burden to buyers. Refunds were granted with interest, highlighting the significance of accurate classification and adherence to legal principles in duty liabilities and refund claims. en-us Wed, 07 Mar 2018 00:00:00 +0530 Mon, 07 May 2018 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359903 The Tribunal ruled in favor of the appellant, classifying Anmol Coconut Oil under Chapter 15 of the CETA instead of Chapter 33. The Tribunal supported its decision by emphasizing that Board circulars are not binding if contrary to law. The appellant's refund claims were allowed based on the settled classification, with the Tribunal finding no unjust enrichment as the appellant paid duty under protest and did not pass on the burden to buyers. Refunds were granted with interest, highlighting the significance of accurate classification and adherence to legal principles in duty liabilities and refund claims. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359903